Porter v. Comm’r, T.C. Memo. 2015-141, 2015 WL 4638622 (2015) (a) Facts: A husband and wife were divorced in Florida. The decree awarded the wife custody of the parties’ three children. It allowed the wife to claim the exemptions for the oldest and youngest children, but allowed the husband to claim…
Henricks v. Comm’r, T.C. Memo. 2014-192, 2014 WL 4723148 (2014) (a) Facts: A Florida divorce decree awarded custody of two children to the wife. It allowed the wife to claim one child as a dependent for tax purposes, and allowed the husband to claim the other child as a dependent for…
McBride v. Comm’r, T.C. Memo. 2015-6, 2015 WL 393011 (2015) (a) Facts: The taxpayer, his grown son and daughter, and his daughter’s child all lived in the same household. On her federal tax return, the daughter claimed an exemption for her child. On his federal tax return, the taxpayer claimed dependency…
Dear Carolyn, I am a mother of girls ages six and ten. I am separated, and I have half custody. I work hard, and the girls sometimes create havoc. I spanked the six-year-old with a belt, just like my mother did me. My church belief is “spare the rod and…
Many prospective clients come to us with the question about “what does it really take to win my custody case in North Carolina?” This raises the interesting question of what is a “win” in custody of a minor child. “Winning” means different things to different parents. For some parents, it…